{"id":31067,"date":"2021-05-25T12:52:29","date_gmt":"2021-05-25T07:22:29","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=31067"},"modified":"2021-05-25T12:52:32","modified_gmt":"2021-05-25T07:22:32","slug":"west-bengal-professional-tax","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/","title":{"rendered":"West Bengal Professional Tax: A Complete Overview"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Professional Tax is a tax imposed on an individual in any trade, profession, employment, and calling in West Bengal. The State legislature introduced the \u201cWest Bengal State Tax on Professions, Trades, Callings &amp; Employments Act, 1979\u201d on account of power granted by Article 276 of the Constitution of India. The Act came to life on 1-4-1979.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Eligibility_Criteria_Related_to_West_Bengal_Professional_Tax\" >Eligibility Criteria Related to West Bengal Professional Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Exemption_Available_to_Taxpayer_under_said_Act\" >Exemption Available to Taxpayer under said Act&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Online_procedure_for_West_Bengal_Professional_Tax_Registration\" >Online procedure for West Bengal Professional Tax Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Prerequisites_regarding_Enrolment_under_the_aforesaid_Act\" >Prerequisites regarding Enrolment under the aforesaid Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Digitization-_Simplifying_the_Professional_taxes_services_for_West_Bengals_taxpayers\" >Digitization- Simplifying the Professional taxes services\nfor West Bengal\u2019s taxpayers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/west-bengal-professional-tax\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_Criteria_Related_to_West_Bengal_Professional_Tax\"><\/span>Eligibility Criteria Related to West Bengal Professional Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Those who fall under said Act might be\nbifurcated into two categories:-&nbsp;<\/p>\n\n\n\n<p>i) Persons* engaged in trades, employment,\ncallings, and professions.&nbsp;<\/p>\n\n\n\n<p>ii) Employer** (Government, Private &amp; Public\nSectors who pay out salary\/wages to the employees)<\/p>\n\n\n\n<p>Person means any individual who is involved with\nany profession, employment, trade &amp; calling in West Bengal &amp;\ninclude&nbsp;<\/p>\n\n\n\n<ul><li>A HUF, Company, Firm, Corporate body, and Club, Society or Association; &amp;<\/li><li>Any office or branch of such entities, so engaged, but does not include any individual who reaps wages casually on being employed for a timeframe not surpassing 180 days in a year.&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/professional-tax-registration-certificate-how-it-differs-from-tds\/\">Professional Tax Registration Certificate- How it differs from TDS?<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_Available_to_Taxpayer_under_said_Act\"><\/span><strong>Exemption Available to Taxpayer under said Act&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The State Government held the rights to reduce or exempt the tax rate by issuing notifications.&nbsp;At present, the following individuals are exempted from payment of <a href=\"https:\/\/corpbiz.io\/professional-tax-registration\"><strong>professional tax<\/strong><\/a><\/p>\n\n\n\n<ul><li>A Person from a defence background as defined in the Air Force act, 1950, the Army Act, 1950, and the Navy Act, 1957 serving within the territory of the state of <em><strong>West Bengal<\/strong><\/em><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/West_Bengal\"><em><strong>[1]<\/strong><\/em><\/a><\/sup> and drawing income and allowances<\/li><li>The members of the auxiliary force contribute their service to the defence regime within West Bengal and make income from the same.&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Online_procedure_for_West_Bengal_Professional_Tax_Registration\"><\/span>Online procedure for West Bengal Professional Tax Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Use the following URL to reach out for the official website of West Bengal Professional Tax.  http:\/\/wbprofessiontax.gov.in\/ <\/li><li>On the mid-screen of the home page, select an option called Enrollment. <\/li><li>Next, on the subsequent page, select option- First Time Application under Apply for Registration heading.<\/li><li>The office selection page shall appear on your screen. Here you need to select your District, Sub Division, and Police Station from the drop-down menu, and then click Continue.<\/li><li>Under Applying As window, select an apt option from available alternatives from the given list. The alternatives covered in the list include;<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Online-procedure-for-West-Bengal-Professional-Tax-Registration.png\" alt=\"Online procedure for West Bengal Professional Tax Registration\" class=\"wp-image-31108\" width=\"532\" height=\"444\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Online-procedure-for-West-Bengal-Professional-Tax-Registration.png 997w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Online-procedure-for-West-Bengal-Professional-Tax-Registration-300x250.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Online-procedure-for-West-Bengal-Professional-Tax-Registration-768x641.png 768w\" sizes=\"(max-width: 532px) 100vw, 532px\" \/><\/figure><\/div>\n\n\n\n<ul><li>Once done, head to the next page by clicking the continue tab.This will lead you to the Principal Info page. Here you need to provide details like<ul><li>Name of the applicant<\/li><li>Father\/Husband name<\/li><li>Trade name<\/li><li>Address of Principal places of work<\/li><li>Mobile number, Email Id, Pan No.<\/li><li>Date of commencement of trade\/profession<\/li><li>Bank Details such as Bank Name, IFSC, Account Number, and Branch Code.<\/li><\/ul><\/li><li>Once done, click Continue followed by Confirm. Please select the option wisely because it is a one-time process, and an error shall appear if you try to revert.<\/li><li>On the next page, select the nature of profession or trade and average monthly income. Once done, hit the Continue tab at the bottom of the page.<\/li><li>On the next page, you can see the application number in the top-right corner. Tap the Continue tab on the same page.<\/li><li>Now it\u2019s time to make the payment. Select \u201cProceed to GRIPS for payment\u201d on the next page and click on the Continue tab.<\/li><li>The portal will generate the Government Reference Number, which you must note down. On the same page, click the link- Go to United Bank (For online payment)<\/li><li>After making the payment, the declaration page shall appear, which you have to tick to proceed further.<\/li><li>Lastly, the acknowledgement certificate shall appear on your screen.&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prerequisites_regarding_Enrolment_under_the_aforesaid_Act\"><\/span>Prerequisites regarding Enrolment under the aforesaid Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every taxpayer that fall under entry no. 2 to 4\nof the \u201cSchedule\u201d added to the Act must obtain an Enrolment Certificate within\n90 days from the liability\u2019s date to pay tax. An individual liable for paying\ntax shall apply for online Enrolment.<\/p>\n\n\n\n<p>Where the taxpayer has more than one office or\nbranch in the state, he\/she may file a single application. If a person attracts\nmultiple entries of the Schedule, the higher interest rate of interest cited\nunder those entries shall be applicable. If a person makes an intentional\nenrolment default within 90 days from the liability\u2019s date, a penalty @ Rs 90\ndays of the calendar month or part thereof might be levied. Also, the defaulter\nmay face simple imprisonment with or without a fine in such\ncircumstances.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Digitization-_Simplifying_the_Professional_taxes_services_for_West_Bengals_taxpayers\"><\/span>Digitization- Simplifying the Professional taxes services\nfor West Bengal\u2019s taxpayers <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Digitization has given a new dimension to the\ngovernment authorities. The undertaking related to registration, Enrolment,\n&amp; reconciliation has now become easier and intuitive than the conventional\nmethod. The Profession Tax of West Bengal is no different to this digitization\nwave. <\/p>\n\n\n\n<p>Lately, the commercial tax department has made\nan attempt to simplify the Profession Tax by shedding down manual intervention.\nTechnically, the portal goes with the essence of the Digital India Initiative\nas it digitizes the following services.&nbsp;<\/p>\n\n\n\n<ul><li>Enrolment\n(new applications &amp; generation, amendments and revocation of dematerialized\ncertificate).&nbsp;<\/li><li>Registration\n(new applications &amp; generation, amendments and revocation of dematerialized\ncertificate).<\/li><li>Online\nand offline Tax payment facility via GRIPS, a portal of Finance Department,\nGovernment of West Bengal.&nbsp;<\/li><li>Return\nfiling for the registered employers.&nbsp;<\/li><li>Issuance\nof certificate related to Profession Tax Payment<\/li><li>Government\nDepartment ID Number Generation for government officers.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Professional tax refers to a tax that the government of state imposes on all person who makes money through any medium. Such tax must not be confused with the definition of other professionals such as lawyers and doctors. In laymen terms, Professional tax covers every individual that reaps income for their living via different profession. The estimation of such taxes and the amount collected varies state-wise.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/is-professional-tax-salary-deduction-a-special-tax\/\">Is Professional Tax Salary Deduction a Special Tax? Let\u2019s Understand in Depth!<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Professional Tax is a tax imposed on an individual in any trade, profession, employment, and calling in West Bengal. The State legislature introduced the \u201cWest Bengal State Tax on Professions, Trades, Callings &amp; Employments Act, 1979\u201d on account of power granted by Article 276 of the Constitution of India. The Act came to life [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":31105,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[22],"tags":[23],"acf":{"service_id":"303"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":10409,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/31067"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=31067"}],"version-history":[{"count":9,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/31067\/revisions"}],"predecessor-version":[{"id":31109,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/31067\/revisions\/31109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/31105"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=31067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=31067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=31067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}